Pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility (CSR)

The pupose of this studi was to see the effect of leverage (DAR), size and profitability (ROA) on disclosure of corporate social responsibility (CSR). The population of this research is mining companies and the sample was 56 companies from 2016-2019. Data analysis technique used is multiple linear regression analysis using SPSS 17. The result showed that leverage (DAR) and profitability (ROA) does not effect on disclosure of corporate social responsibility (CSR). While size have an effect on disclosure of corporate social responsibility (CSR). Keywords:Leverage, Size and Profitabilit